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2022 (6) TMI 529 - AAR - GSTScope of Advance Ruling application - Levy of Service tax - pure agent or not - Applicant acted in the capacity of being a NEEM facilitator - receiving reimbursement of stipend amounts from the various Trainer Institutes and remitting the same to the trainees - stipend amount forms a part of the taxable value or not - HELD THAT:- In the case of this Authority, Advance ruling means a decision provided by the Authority to an applicant on matters or on questions specified in sub-section (2) of section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the appellant - the question regarding pure agent service, does not pertain to any of the matters specified in clauses (a) to (g) of Section 97 (2) of the CGST Act, 2017 and therefore the same is not answered. Valuation - inclusion of stipend paid tot he trainees, as per the agreement - Pure Agent - HELD THAT:- A monthly stipend shall be paid to the trainees by Trainer Institute by way of issuing a cheque in the name of the Applicant who is required to make such payment to the trainees. The sample agreement submitted mentions that, the Applicant is to act as a “Pure Agent” of the Trainer Institute. In the case of IN RE: M/S. YASHASWI ACADEMY FOR SKILLS [2021 (8) TMI 1017 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] also, the Applicant Company was registered as an Agent under National Employment Enhancement Mission ('NEEM') of the Government of India and acted as a facilitator or extending support for mobilizing the trainees under NEEM Scheme of Government of India as per regulations, under notification issued by All India Council for Technical Education (AICTE), for providing on the job practical training in industries to trainees to enhance their future employability, and for which the applicant entered into agreements with various companies/ organizations (called as industry partners) to impart actual practical training to the students. In the said case also, the applicant in addition to taxable amounts received from its Industry Partners for services rendered, also received Stipends amounts (payable by the Industry Partners to the Trainees) which was paid in full to the trainees - the issue is thus answered in negative.
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